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NO.PZ201812100100000501问题如下 Triofin In(Triofin, basein the country of Norvolt, provis wireless services to various countries, inclung Norvolt, Borlian Abuelio, anCertait. The company’s presentation currenis the Norvolt euro (NER), anTriofincomplies with IFRS. Triofinhtwo wholly ownesubsiaries, locatein BorliananAbuelio. The Borliansubsiary (Triofinwestablisheon 30 June 2016, Triofinboth investing NER1,000,000, whiwconverteinto Borlianllars (BR, anborrowing aitionBR00,000.Marie Janssen, a financianalyst in Triofins Norvolt heauarters office, translates TriofinB’s financistatements using the tempormetho Non-monetary assets are measurecost unr the lower of cost or market rule. Spot BRNER exchange rates are presentein Exhibit 1, anthe balansheet for TriofinB is presentein Exhibit 2.Janssen next analyzes Triofins Abuelio subsiary (TriofinA), whiuses the current rate methoto translate its results into Norvolt euros. Triofinwhiprices its goo in Abuelio pesos (ABP), sells mobile phones to a customer in Certait on 31 M2017 anreceives payment of 1 million Certait ran(CR on 31 July 2017.On 31 M2017, TriofinA also receiveNER50,000 from Triofinanusethe fun to purchase a new warehouse in Abuelio. Janssen translates the financistatements of TriofinA of 31 July 2017 anmust termine the appropriate value for the warehouse in Triofins presentation currency. She observes ththe cumulative Abuelio inflation rate excee100% from 2015 to 2017. Spot exchange rates aninflation ta are presentein Exhibit 3.Janssen gathers corporate trate ta ancompany sclosure information to inclu in Triofins annureport. She termines ththe corporate trates for Abuelio, Norvolt, anBorlianare 35%, 34%, an0%, respectively, anthNorvolt exempts the non-mestic income of multinationals from taxation. TriofinB constitutes 25% of Triofins net income, anTriofinA constitutes 15%. Janssen also gathers ta on components of net sales growth in fferent countries, presentein Exhibit 4. Baseon Exhibits 1 an2 anJanssen’s translation metho totassets for TriofinB translateinto Triofins presentation currenof 31 cember 2016 are closest to: A.NER1,375,000.B.NER1,380,252.C.NER1,434,783. B is correct.Using the tempormetho monetary assets (i.e., cash) are translateusing the current exchange rate (of 31 cember 2016) of BR.20/NER (or NER0.8333/BR, annon-monetary assets are translateusing the historicexchange rate when acquire Inventory is translateits 2016 weighteaverage rate of BR.19/NER (or NER0.8403/BR. Therefore, the totassets for TriofinB translateinto Norvolt euros (Triofins presentation currency) of 31 cember 2016 are calculatefollows:考点tempormetho析tempormetho，monetary asset使用current rate转换，non-monetary asset使用购买时的历史汇率转换。子公司B的asset只有cash和inventory两项，cash使用汇率1.20BRNER，转换后为900,000/1.20=750,000NER。存货为Non-monetary asset，用存货取得时候的历史汇率转换。由于存货在一年内可能多次购买，因此题目给了一个2016年存货购买的平均历史汇率1.19 BRNER。存货转换后为750,000/1.19=630,252NER，totasset=750,000+630,252=1,380,252NER。 lower of cost anmarket rule 这里market rule 是不是就是年底的汇率 如果是 那么按年底汇率转换数值会更小啊 为什么还用 average inventory

Non-monetary assets are measurecost unr the lower of cost or market rule.  请问这个信息在转换asset的时候需要使用么？如果不需要，为什么呢？

老师好， “tempormetho，存货的转换汇率要追溯到存货取得时的历史汇率，因为通常存货都不是一次性购买的，所以为了我们计算简便，题目给了一个取得存货各时点的加权平均历史汇率，直接拿来用即可。有的考法可能是题目会说存货是什么时点买的，那么直接用那个时点的历史汇率。有的时候题目会把存货分成几批，比如说有100件存货购买时的汇率是1，有50件的存货购买时点汇率是2，那么计算的时候就要分别转换这两批存货，100件用汇率1,50件用汇率2。总原则就是tempormethonon-monetary asset要用取得时点的历史汇率转换” 是不是说，如果题目中有给加权平均历史汇率， 我们就用这个来算？ 如果没给的话， 就用时点的历史汇率来转 ( 就是说 这题里如果没有给1.19 我们就用1/1.12 来做是吗？) 谢谢。

请问存货不应该是NMA吗。用HR算。